Part One – Introduction The key research question how firms create and maintain competitive advantages, i.e., the firm’s source of future cash flows generation, is paramount to strategic management (Teece, 2014, p. 329) . Many schools of thought of strategy formation, such as the schools of Design, Planning, Positioning, Entrepreneurial, Cognitive, Learning, Power, Cultural, Environmental or Configuration have tried to answer the above question (Mintzberg, Ahlstrand, & Lampel, 1998, p. 27) . None succeeded so far. It does not mean it is unimportant. Yet, it is difficult to answer with substantial fundaments (p. 329) . For example, Boston Consulting Group is proactively working in this quest with its forward looking ”Fortune Future 50 Index”, based on revenue forecasting, which is the best factor to drive shareholder’s returns in the long-term (Reeves, Hansell, Whitaker, Parikh, & Lotan, 2018) , but so far, the q...